Solve for $y$ : $27 = 1 + y$
Subtract $1$ from both sides: $ \begin{eqnarray} \\ \hphantom{27 {- 1}} &\hphantom{=}& \hphantom{y} \\ 27 &=& 1 + y \\ \\ {-1} && {-1} \\ \end{eqnarray} $ $ \begin{eqnarray} \\ 27 {- 1} &=& y \\ \end{eqnarray} $ Simplify. $ y = 26$